CIT v. Bharat Medical Store (308 ITR 373)

M/S TECHNO BLAST (P) LTD.,NEW DELHI vs. DCIT, NOIDA

In the result the appeal by the assessee is allowed in part

ITA 1203/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Oct 2018AY 2005-06

Bench: Shri R. K. Panda & Ms Suchitra Kamble

…ble for the business. The Ld. AR submitted that the Assessing Officer cannot judge the decision of the assessee and decide otherwise. The Ld. AR relied upon the decision of the Hon’ble Punjab & Haryana High Court in case of CIT Vs. Bharat Medical Store (2009) 308 ITR 373 (P &H) as well as Escorts Ltd. Vs. ACIT (2007) 104 ITD 427 (Delhi) and Bulk Explosive Ltd. vs. DCIT in ITA No. 1216/Del/2011 order dated 28th June, 2013 (Delhi). The Ld. AR further submitted that the issue is covered by the decision of the Tribunal in case of Bulk Explosives which is a sister concern of the assessee. 6. The Ld. DR relied upon th…

SHRI SAMIR TRIKAMLAL PRAJAPATI,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3,, MEHSANA

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 882/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad03 Jul 2018AY 2011-12

Bench: Shri Waseem Ahmed & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 882/Ahd/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Samir Trikamlal The Ito, बनाम/ Prajapati, Ward – 3, Vs. C/O Vijay Metal & Engg. Mehsana Corporation, Block No.C/6, Kartik Complex, Melamail Compound, Mahendra Mill, Kalol – 382 721 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abipp 7876 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri U. S. Bhati & Abhimanyu Singh Bhati, A.R. ""यथ" क" ओर से/Respondent By : Shri Uma Shankar Prasad, Sr. D.R.

For Appellant: Shri U. S. Bhati & Abhimanyu SinghFor Respondent: Shri Uma Shankar Prasad, Sr. D.R

Section 40A(2)(b)

…Samir Trikamlal Prajapati vs. ITO A.Y. 2011-12 4. Both the lower authorities had failed to consider the fact that in business world it always not possible to have documentary evidence on record, kindly se judgements in the case of CIT v/s Bharat Medical Store 308 ITR 373 (P&H), copy of above judgement is filed on 07.06.2018]. However, if they harbor any doubt regarding the rendering of service they ought to have conducted necessary enquire either with agents or Power Plants/Companies as complete details were furnished and onus is discharged by the appellant [CIT v/s Siddharth Trade Links P. Limited 206 Taxman 442…

ESSA I MERCHANT,MUMBAI vs. JCIT RG 17(1), MUMBAI

In the result the appeal of the assessee is allowed

ITA 1592/MUM/2017[2012-13]Status: DisposedITAT Mumbai21 Feb 2018AY 2012-13

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)

Section 133(6)Section 143(3)Section 253Section 254(1)

…assessee has discharged his primary onus. In support of his submission, the ld. AR of the assessee relied upon the decision of Printers House (P.) Ltd. (188 Taxman 70(Delhi), Shriram Pistons & Rings Ltd. (206 Taxman 41 (Del) (Mag.), Bharat Medical Store (308 ITR 373 (P&H), Septu India (P.) Ltd. 305 ITR 295 (P&H), Genesis Comment (P.) Ltd. 163 Taxman 482(Del) & Mobile Communication (India) (P.) Ltd. (125 ITD 666 (Delhi). 4. On the other hand, the ld. DR for the Revenue supported the order of AO. It was argued that during the preceding year, the assessee has paid commission of Rs. 8,37,080/-. During the year…

ESS ISMAIL MERCHANT,MUMBAI vs. JT CIT 13(3), MUMBAI

In the result the appeal of the assessee is allowed

ITA 3618/MUM/2016[2011-12]Status: DisposedITAT Mumbai21 Feb 2018AY 2011-12

Bench: Shri R.C. Sharma & Shri Pawan Singhessa Ismail Merchant Jcit 13(3), (Prop. Of M/S Advance Aayakar Bhavan, Computers), 123, Ground Floor, Mumbai-400020 Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Acit 17(1), Essa Ismail Merchant Aayakar Bhavan, (Prop. Of M/S Advance Mumbai-400020 Computers), 123, Ground Floor, Vs. Zakari Masjid Street, Masjid, Mumbai-400009. Pan: Afspm6894H (Appellant) (Respondent) Essa Ismail Merchant Jcit 17(1), (Prop. Of M/S Advance Aayakar Bhavan, Computers), Unit No.9, Yusuf Mumbai-400020 Building, Ground Floor, Junction Vs. Of M.G. Road & Veer Nariman Road, Flora Fountain, Fort, Mumbai-400001. Pan: Afspm6894H (Appellant) (Respondent) Ita No. 3618 & 4521/M/2016 & 1592 & 3426/M/17 Essa Ismail Merchant

For Respondent: Shri Ram Tiwari (DR)

Section 133(6)Section 143(3)Section 253Section 254(1)

…assessee has discharged his primary onus. In support of his submission, the ld. AR of the assessee relied upon the decision of Printers House (P.) Ltd. (188 Taxman 70(Delhi), Shriram Pistons & Rings Ltd. (206 Taxman 41 (Del) (Mag.), Bharat Medical Store (308 ITR 373 (P&H), Septu India (P.) Ltd. 305 ITR 295 (P&H), Genesis Comment (P.) Ltd. 163 Taxman 482(Del) & Mobile Communication (India) (P.) Ltd. (125 ITD 666 (Delhi). 4. On the other hand, the ld. DR for the Revenue supported the order of AO. It was argued that during the preceding year, the assessee has paid commission of Rs. 8,37,080/-. During the year…

M/S PARAG FANS & COOLING SYSTEMS LTD.,DEWAS vs. THE ACIT 1(1), UJJAIN

In the result, the appeal of the assessee is allowed

ITA 372/IND/2015[2011-12]Status: DisposedITAT Indore11 Aug 2017AY 2011-12

Bench: Shri C.M. Garg & Shri O.P.Meena

Section 37

…ure Pharma Pvt. Ltd 270 ITR 382 (MP), 144 Taxman 364 MP, M/s. Prochem Laboratories Pvt. Ltd, Indore V/s ACIT 3(1), Indore ITA No.86/Ind/2010 dated 28.4.2011 of Indore Tribunal. ITO V/s New Era Switch Gears, Ujjain 2 ITJ 418 , Bharat Medical Stores V/s CIT 308 ITR 373 (P&H), CIT V/s Goodlass Nerolac Paints Ltd. 188 ITR, M/s. Kriti Industries India Ltd, Indore V/s ACIT 4(1), Indore ITA No.268/Ind/2016 dated 27.10.2016. 6. On the other hand, the Ld. DR has relied on the orders of the lower authorities and pointed out that the contention of CIT(A) on M/s. Parag Fans & Cooling Systems Ltd. V ACIT 1(1) Ujjain, IT…

THE DCIT, 1(1), INDORE vs. M/S. MODERN LABORATORIES, INDORE

In the result, the CO of the assessee is partly allowed

ITA 277/IND/2014[2008-09]Status: DisposedITAT Indore25 Jul 2017AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./ ./ ./ I.T.A. No.277 & Co.16/Ind/2014 ./ "नधा"रण वष" /Assessment Year:2008-09

…an very well be done by the commission agents as held in the case of Nestor Pharmaceuticals (P.) Ltd. [2010] 33 DTR 293(Del), Bharat Medical DCIT v 1(1) v Modern Laboratories / I. T. A. No. 277/Ind/2014& CO.No.16/Ind/2014/AY:08-09 Page 6 of 29 Stores [2009] 308 ITR 373(P&H) and Voltamp Transformers Pvt. Ltd. [1981] 129 ITR 105 (Guj). This explain the role of commission agents in government contract and describes the details of service rendered by them in such contracts. On merits, the CIT (A) observed that there is mismatch in the case of M/s. Apex Pharmaceuticals, Bhopal regarding bills and TDS and variatio…

CIT v. Bharat Medical Store